Aluminex, Inc. v. United States

Ford, Judge:

The merchandise covered by the two suits listed above was classified by the collector of customs as “Other articles, chief value steel — n. s. p. f.,” and duty was levied thereon at the rate of 22)4 percent ad valorem under paragraph 397 of the Tariff Act of 1930, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802. Plaintiff claims said merchandise to be properly dutiable at 15 percent ad valorem under paragraph 312 of said act, as modified by the General Agreement on Tariffs and Trade, 82 Treas. Dec. 305, T. D. 51802, as sashes and frames…